Facts of the Case

The petitioner, Sethia Handicrafts Pvt. Ltd., filed Miscellaneous Applications before the Rajasthan High Court seeking correction of certain inadvertent errors in the Court's earlier common order dated 06.07.2022 passed in D.B. Civil Writ Petition Nos. 4494/2020 and 4500/2020. The petitioner pointed out that paragraph 2 of the earlier order contained incorrect assessment figures and that the term "GST" had been mistakenly used instead of "VAT".

Issues Involved

  1. Whether the Rajasthan High Court could correct clerical and typographical mistakes appearing in its earlier judgment.
  2. Whether the assessment amounts mentioned in the earlier order required rectification.
  3. Whether the expression "GST" should be substituted with "VAT" to accurately reflect the subject matter of the original proceedings.

Petitioner’s Arguments

  • The petitioner submitted that the figures relating to the assessment years and corresponding quarters mentioned in paragraph 2 of the order dated 06.07.2022 were incorrectly recorded.
  • It was further argued that the use of the word "GST" in paragraphs 2 and 3 was an inadvertent error because the litigation related to VAT and not GST.
  • Therefore, appropriate corrections were sought to ensure that the judicial record accurately reflected the facts and the nature of the dispute.

Respondent’s Arguments

The order does not record any substantial objection from the respondents against the corrections sought by the petitioner. The matter was considered by the Court primarily for rectification of clerical and typographical mistakes in the earlier judgment.

Court Order / Findings

The Rajasthan High Court found the request for correction to be justified.

Accordingly, the Court:

  • Allowed both Miscellaneous Applications.
  • Directed that the corrected assessment figures for the respective quarters and assessment years shall replace the erroneous figures mentioned in paragraph 2 of the order dated 06.07.2022.
  • Directed that wherever the word "GST" appeared in paragraphs 2 and 3 of the earlier order, it shall be read as "VAT".
  • Ordered that the present rectification order shall form an integral and inseparable part of the original judgment dated 06.07.2022.

Important Clarification

This judgment does not alter the merits of the original dispute. It merely rectifies clerical, typographical, and factual errors in the earlier judgment so that the judicial record accurately reflects the intended findings and the correct statutory framework (VAT instead of GST). The original judgment continues to operate, subject to these corrections.

Link to Download the Order

https://www.mytaxexpert.co.in/uploads/1785325577_2257compressed.pdf

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